Iowa Code
Chapter 437A - TAXES ON ELECTRICITY AND NATURAL GAS PROVIDERS
Section 437A.17B - Reimbursement for renewable energy.

437A.17B Reimbursement for renewable energy.
A person in possession of a wind energy tax credit certificate issued pursuant to chapter 476B or a renewable energy tax credit certificate issued pursuant to chapter 476C may apply to the director for a reimbursement of the amount of taxes imposed and paid by the person pursuant to this chapter in an amount not more than the person received in wind energy tax credit certificates pursuant to chapter 476B or renewable energy tax credit certificates pursuant to chapter 476C. To obtain the reimbursement, the person shall include with the return required under section 437A.8 the wind energy tax credit certificates issued to the person pursuant to chapter 476B, or the renewable energy tax credit certificates issued to the person pursuant to chapter 476C, and provide any other information the director may require. The director shall direct a warrant to be issued to the person for an amount equal to the tax imposed and paid by the person pursuant to this chapter but for not more than the amount of the wind energy tax credit certificates or renewable energy tax credit certificates included with the return.
2005 Acts, ch 160, §6, 14; 2008 Acts, ch 1128, §3, 15; 2014 Acts, ch 1093, §15
Referred to in §476B.8, 476C.6

Structure Iowa Code

Iowa Code

Title X - FINANCIAL RESOURCES

Chapter 437A - TAXES ON ELECTRICITY AND NATURAL GAS PROVIDERS

Section 437A.1 - Classification of chapter.

Section 437A.2 - Purposes.

Section 437A.3 - Definitions.

Section 437A.4 - Replacement tax imposed on delivery of electricity.

Section 437A.5 - Replacement tax imposed on delivery of natural gas.

Section 437A.6 - Replacement tax imposed on electric generation.

Section 437A.7 - Replacement tax imposed on electric transmission.

Section 437A.8 - Return and payment requirements — rate adjustments.

Section 437A.9 - Failure to file return — incorrect return.

Section 437A.10 - Judicial review.

Section 437A.11 - Lien — actions authorized.

Section 437A.12 - Service of notice.

Section 437A.13 - Penalties — offenses — limitation.

Section 437A.14 - Correction of errors — refunds or credits of replacement tax paid — information confidential — penalty.

Section 437A.15 - Allocation of revenue.

Section 437A.16 - Assessment exclusive.

Section 437A.16A - New cogeneration facilities.

Section 437A.17 - Statutes applicable — rate calculations.

Section 437A.17A - Centrally assessed property tax adjustment.

Section 437A.17B - Reimbursement for renewable energy.

Section 437A.17C - Reimbursement for soy-based transformer fluid.

Section 437A.18 - Tax imposition.

Section 437A.19 - Adjustment to assessed value — reporting requirements.

Section 437A.20 - Tax exemptions.

Section 437A.21 - Return and payment requirements.

Section 437A.22 - Statutes applicable.

Section 437A.23 - Deposit of tax proceeds.

Section 437A.24 - Records.

Section 437A.25 - Rules.